Analysis of the Management of School Operational Assistance (BOS) funds to improve educational performance at SD Negeri Inpres Dok IX Jayapura City
Abstract:
Purpose: The purpose of this study is to analyze the management of the School Operational Assistance (BOS) funds in improving the educational performance at SD Negeri Inpres Dok IX Jayapura City. The research focuses on: 1) the process of BOS fund management, 2) supporting and inhibiting factors, 3) and the impact of fund management on improving educational performance.
Research methodology: The research method used is descriptive qualitative with a case study approach. Data was collected through questionnaires, interviews, and observations involving the school principal, teachers, students, BOS management team, parents, and representatives from the Education Office. Data analysis was performed using descriptive analysis techniques and the interpretation of average scores based on the Likert scale.
Results: The research results show that: 1) BOS fund management at the school is carried out efficiently, transparently, and accountably, with the funds being used appropriately, such as for paying honorary teachers' salaries, purchasing stationery, capital expenditures, facility repairs, and educational activities. 2) Supporting factors for BOS fund management include the active involvement of all parties and complete administrative documentation, while inhibiting factors include the lack of financial management training and the low allocation of teacher training. 3) The BOS fund management strategy has been directed to support improvements in education quality through funding allocations for learning activities, facilities, and honorary teachers' salaries. However, there are weaknesses in the development of human resources (HR), such as limited teacher training (with the lowest score of 3.67 from the questionnaire).
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- Arikunto, S. (2010). Prosedur penelitian suatu pendekatan praktek: Rineka Cipta.
- Ghorbani, S., & Khanachah, S. N. (2020). Provide a model for establishing a comprehensive knowledge management system in knowledge-based organizations based on success factors. Annals of Management and Organization Research, 2(1), 1-12. doi:https://doi.org/10.35912/amor.v2i1.569
- Hastjarjo, K. (2023). Model Pemasaran Strategik Perhotelan: Sebuah Makalah Konseptual. Jurnal Studi Perhotelan dan Pariwisata, 1(1), 11-20. doi:https://doi.org/10.35912/jspp.v1i1.1844
- Iba, Z., & Wardhana, A. (2024). Operasionalisasi Variabel Dalam Penelitian Kuantitatif (pp. 1-31).
- Irfandi, D. M., Prasetijowati, T., & Kurniawan, B. A. (2025). Optimalisasi Penggunaan Dana Bos dalam Menunjang Peningkatan Mutu Sekolah SMK Yos Sudarso 2 Sidoarjo. Jurnal Inovasi Sektor Publik, 5(1).
- Kartowiyono, Rosnawintang, & Hadisantoso, E. (2020). Pengaruh Dana Bos Terhadap Kinerja Sekolah Studi Pada SMK Kabupaten Konawe. Jurnal Progres Ekonomi Pembangunan, 5(1).
- Khaneghahi, S., Sefatgol, S., & Siyasar, M. (2022). Investigating the relationship between school culture and academic enthusiasm with academic hope and motivation in high school students. Journal of Social, Humanity, and Education, 3(1), 29-41. doi:https://doi.org/10.35912/jshe.v3i1.940
- Nwosu, C. C., Obalum, D. C., & Ananti, M. O. (2024). Artificial intelligence in public service and governance in Nigeria. Journal of Governance and Accountability Studies, 4(2), 109-120.
- Octabella, H., & Haromin, H. (2025). Optimalisasi Pengelolaan Dana Bantuan Operasional Sekolah (Bos) Melalui Aplikasi Sistem Informasi Manajemen Dana Bos (Simbos) Di Kabupaten Bangka Tengah. Institut Pemerintahan Dalam Negeri.
- Palittin, A. J., Mantong, A., & Mengga, G. S. (2023). Analisis Sistem Pengelolaan Keuangan Dana BOS Di UPT SDN 10 BITTUANG, Kabupaten Tana Toraja. Paper presented at the Prosiding Seminar Nasional Manajemen dan Ekonomi.
- Sasmita, S., & Samsinar, A. R. (2024). Pengaruh Pengelolaan Dana Bos Terhadap Peningkatan Mutu Pendidikan di Sekolah Dasar. Pinisi Journal of Art, Humanity, and Social Studies, 4(3).
- Sugiyono, & Sutopo, S. (2021). Metode penelitian kuantitatif kualitatif dan R dan D. Bandung: Alfabeta.
- Sutama, I. K. G. S., Nyoman Diah Utari, D., & Luh Riniti, R. (2023). Pengembangan Pariwisata dengan Community Based Tourism di Desa Wisata Penatih Denpasar. Jurnal Studi Perhotelan dan Pariwisata, 2(1), 1-11. doi:https://doi.org/10.35912/jspp.v2i1.2260
- Syamsi, N. (2024). Analisis Pengelolaan Dana Bos Dalam Meningkatkan Mutu Pembelajaran Di Uptd Sd Negeri 81 Parepare. IAIN Parepare.
